If you win a contest or sell a domain name on Atom, you are required to provide us with your W-9 information. Form W-9 is the IRS form and contains your taxpayer identification number. By submitting a W-9, you are certifying that the tax ID number you are providing is correct and accurate.

Atom will issue 1099 tax forms to all US-based contestants and domain sellers who win or sell more than $600 within a tax year. We are required to report this information to the IRS.